{"data":{"id":"us-sd/sdcl-50-11-21","jurisdiction":"us-sd","citation":"SDCL § 50-11-21","heading":"Promulgation of rules--Additional registration tax--Aeronautics fund.","body":"The commission may prescribe forms and promulgate rules pursuant to chapter 1-26 for the ascertainment, assessment, collection, or return of the additional original registration tax imposed by § 50-11-19. Upon receipt of the original registration tax, the department shall pay it to the state treasurer to be credited to the aeronautics fund.","path":["TITLE 50. AVIATION","CHAPTER 50-11. REGISTRATION AND LICENSING OF AIRCRAFT AND PILOTS"],"source_url":"https://sdlegislature.gov/Statutes/50-11-21","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"06c347e0b8fb3e55082b9d81397910de93b88ed0c613923504438496f76e459f","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-50-11-20","next":"us-sd/sdcl-50-11-21.1"},"notice":"GroundRules: Original legal text. Not legal advice."}